Declarations whose deadline for filing and, where applicable, payment is extended until January 30, 2025

returns and self-assessments (including IIEE and environmental returns), whose original submission period ended between October 28 and December 31, 2024, may be submitted until January 30, 2025.

Exceptions are:

• The deadlines for submission and payment in the voluntary period arising from declarations regulated by the Union Customs Code and/or by its implementing regulations.

  The deadlines for declaration or payment during the voluntary period of customs debt or other tax concepts (VAT, IIEE and environmental taxes) settled in the declaration procedure are not extended.

• Self-assessment of the special regimes applicable to taxpayers who provide services to persons who do not have the status of taxpayers, who carry out distance sales of goods and certain domestic deliveries of goods (form 369).

• The summary declaration of intra-community operations (form 349).

• To the declarations of exchange of goods within the European Union regulated in Order HFP/1480/2021, of December 28 (Intrastat).